Types

• You can deduct the cost of tuition as well as mandatory fees. Room and board does not count for the purpose of the tuition and fees deduction.
  
  

People

• You can deduct the qualified educational costs for yourself, your spouse or a dependent that you claim on your tax return.
  
  

Time Frame

• You can include eligible expenses that you pay for classes during the tax year as well as expenses paid during the tax year for academic terms beginning in the first three months of the following year.